Pengaruh Ukuran Komite Audit, Independensi Komite Audit, Rapat Komite Audit, Keahlian Komite Audit, Gender Komite Audit, dan Tingkat Utang Terhadap Manajamen Laba

الملخص

This study aims to analyze the influence of audit committee characteristics and debt levels on earnings management practices in energy subsector companies listed on the Indonesia Stock Exchange (IDX) for the period 2023-2025. The independent variables include audit committee size, audit committee independence, audit committee meetings, audit committee expertise, audit committee gender, and debt levels. The dependent variable is earnings management, measured using the absolute value of discretionary accruals using the Modified Jones Model. The sample size of 35 energy subsector companies for the period 2023-2025 was analyzed using panel data regression with a Random Effects Model approach. The F-test results indicate that all independent variables simultaneously have a significant effect on earnings management. The t-test results indicate that audit committee size, independence, gender, and debt levels have a significant negative effect, audit committee meetings have a significant positive effect, while audit committee expertise has no significant effect. This research contributes to the financial credibility evaluation tool for investors, an instrument for detecting earnings manipulation for creditors, and a guideline for designing internal control structures for management.